Jan 23, 2025
In the winter of 2023, I had just finished my honours bachelor’s degree at the University of Toronto and was ready to launch forward into adulthood. As a 22-year-old, I found the working world quite daunting, so the thought of having real ‘adult job’ was intimidating. Come the new year, I decided to put myself out there and apply to a variety of positions – one of which was a legal assistant at Casey and Moss.
While reading the C&M website, I was thoroughly impressed by the work the firm had done and their prestigious recognition among estate lawyers. I resonated with their mission to provide excellent service to clients, and their emphasis on providing flexibility to their employees. Next thing I knew, I was interviewing and had secured my position as a legal assistant!
I began as an assistant to Angela Casey and Angelique Moss, both of whom provided a warm welcome and an open-door policy. I’ll admit that the first month in this position was especially challenging as I was unfamiliar with estate law and the responsibilities of a legal assistant. Thankfully, my colleagues provided me with a space where I felt comfortable asking questions and, over time, I was able to build skill and confidence.
Once I was more settled, I was given the opportunity to work on projects more independently. In addition to secretarial work, Angela and Angelique had me assist in preparing pleadings. This was when I was really given the chance to see estate law in practice and understand what is required when engaging with estate litigation, guardianship, and other matters. I did (and still do) very much enjoy doing this work alongside Angela and Angelique.
After months of hard work, dedication and continued learning, I was offered a position as Rebecca Suggitt’s legal assistant. While I was initially worried about assisting three lawyers and the increased workload, I now couldn’t be happier to work alongside these three wonderful lawyers. They have taught me essential lessons not only in estate law, but also in life. Importantly, they helped me to see the value in trial and error and helped me realize when I was being too hard on myself (I’ll never pass on one of Rebecca’s pep talks!).
The most recent addition to my responsibilities has been assisting Angela with an ETDL file (“Estate Trustee During Litigation”). As a legal assistant, working on an ETDL file requires constant monitoring and communication with counsel. Accordingly, I was able to develop my multitasking skills and learn to better prioritize tasks. Though it can be challenging at times, I am especially grateful for the opportunity to work on this type of file because I’ve been able to do more independent work and exercise initiative.
Working at Casey and Moss continues to be an invaluable experience. As I come up on one full year with this firm, I reflect on my development as both a Casey and Moss employee and as a person. Without this team, I would not be where I am or who I am today.
I look forward to another year in my career journey with Casey and Moss!
Hannah Henley
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Jan 17, 2025
Small talk as an articling student is predictable. Without fail, conversations with lawyers go something like this:
Them: “So how are you finding articling so far?”
Me: “I’m really enjoying it!”
Them: “Great! How many other students are at your firm?”
Me: “I’m actually the only student!”
Them: “Really?!? What’s that like???”
Usually, I’m pretty brief, but if I were to give a long answer, I’d say:
Problem-Solving Skills
Unfortunately, being a student means I have dumb questions…a LOT of dumb questions. Although admittedly, I’ve had days where I wished there was another student for me to run my question by before escalating, I’ve learned how to triage. Dumb questions can be split up into three categories: (1) figure it out myself, (2) ask a law clerk, (3) ask a lawyer. I was shocked to discover how many questions fell into the first category after a few minutes of searching. Google is the best. This triage system has also given me the chance to work closely with Casey & Moss’s incredible law clerks. Their patience with me as I learn the ropes has been nothing short of saintly.
Lots of Invites
Believe it or not, there is such a thing as too many people on a Zoom call. Although “the more the merrier” applies sometimes, it isn’t always appropriate to have several students attend a court appearance. Because I’m the only student at Casey & Moss, every time a lawyer is working on an interesting file, I’m the only one on the invite list. If there were more students, our invitations would sometimes have to be spread out. I’ve only been articling for a few months and have already had the opportunity to observe motions, cross-examinations, mediations, and even a trial!
Relationships With Students at Other Firms
Articling as the only student at my firm has also pushed me out of my comfort zone socially. I’ll be the first to acknowledge how fun it is to talk about articling with someone who is also currently articling. It’s even better when the student is working in the same area of law. Luckily, the lawyers at Casey & Moss have brought me along to many networking events, so I’ve had the opportunity to connect with a number of students working in estates. Because of this, I’ve made many friends that I might not have otherwise taken the time to get to know.
So, if you’re a student considering sending an application to a small firm – it’s not as scary as you might think. In fact, I highly recommend it.
Colleen Dowling
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Jan 6, 2025
What is Estate Administration Tax?
An important thing to consider when applying for a probate certificate (or a “Certificate of Appointment of Estate Trustee”) is the tax owing on the Estate. This tax is referred to as Estate Administration Tax (“EAT”), and it is based on the total value of all assets held by the deceased as of date of death. Payment of the EAT must be submitted along with your probate application at the time of filing.
There are certain circumstances where Estate Administration Tax is not required. For the purposes of this blog, we will go over how to determine the amount of tax payable when you are applying for a Certificate of Appointment of Estate Trustee (with or without a will).
Calculating Estate Administration Tax
When determining the value of the estate, you should add the values of all assets held by the deceased as of date of death. Liabilities owed by the estate are not subtracted from the value of estate assets, except for any registered mortgages towards a property owned by the deceased. Any accounts held by the deceased that name a designated beneficiary or were jointly held and pass by the right of survivorship should not be included in the value of estate assets.
Estate Administration Tax does not apply for the first $50,000 of the estate. The remaining value of the estate is rounded up to the nearest thousandth and then calculated by applying $15 per $1,000.
For example, if the total value of the estate is $372,782.12:
Step 1: Round to the nearest thousandth
$372,782.12 => $373,000
Step 2: Subtract the first $50,000 of the estate value
$373,000 – $50,000 = $323,000
Step 3: Divide by $1000
$323,000/$1000 = 323
Step 4: Multiply by $15
323 x $15 = $4,845
Once you have determined the amount of EAT owing, you should arrange payment by certified cheque or bank draft made payable to the “Minister of Finance”.
It is good practice to always double check your calculations when determining EAT. You may also use an online calculator to assist you with your calculations such as this one: https://www.ontario.ca/page/calculating-estate-administration-tax
Stacie Chrysanthopoulos
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Jan 6, 2025
One of my favourite parts of working as an estate litigator is that our files intersect with so many areas of law. Our clients come to us for our expertise and advice on estate and capacity law, but their complex legal problems often require answers outside our expertise.We work with our clients to find experts in areas of law like tax, employment, family, business, and real estate law, to provide a comprehensive answer to our clients’ legal problems.
Not surprisingly, family law regularly interacts with estate litigation. For example, a surviving spouse may elect to make an equalization payment claim under the Family Law Act rather than take what they are entitled to under their spouse’s will. A surviving spouse may choose to make an equalization claim and, at the same time, a dependant support claim under the Succession Law Reform Act.
Tax law often comes into play in estate litigation. When you die, your assets are deemed to have been disposed of, potentially triggering capital gains tax. When working on a piece of estate litigation, we often work with expert tax lawyers to help us assess the estate’s tax liabilities. When we help our clients negotiate a settlement, we consult with tax experts to help beneficiaries and estate trustees minimize tax liabilities.
Corporate law issues often arise in estate litigation, as well. Often, we act as or represent an estate trustee for estates that own businesses. When this is the case, we may consult a business lawyer to help us find the most practical way to transfer or sell the business or to determine its assets and liabilities.
Employment law is another area that regularly comes up in estate litigation if the deceased owned a business. In such cases, the estate trustee may have to worry about employment contracts as well as ongoing wrongful dismissal claims.
Finally, real estate law frequently intersects with estate litigation. Whether it’s a family home, cottage, or investment property, disputes often arise over ownership of the property, the property value, or whether an estate property should be sold (and for how much) or kept in the family.
Estate litigation does not happen in a vacuum. Although our clients may retain us to assist with a will challenge or a dependant support claim, for example, other areas of law are sure to pop up over the course of the litigation. It’s our job to find lawyers with the right expertise to work with so we can, together, provide helpful and tailored advice to reach a resolution as quickly and efficiently as possible.
Cara Zacks
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
Dec 3, 2024
Billionaire and philanthropist Warren Buffet is one of the most successful businessmen of all time. In 2006, the “Oracle of Omaha” pledged to give away 99% of his wealth to charitable foundations and has asked other billionaires to commit to donating at least 50% of their wealth to charity.
Recently, Buffett penned a letter regarding some changes to how his wealth will be distributed after his death. His original plan was for his three children to act as trustees to distribute his money after his death. But, because Buffett’s three children are now 71, 69, and 66, he recognized that it might take longer than his children’s lifetimes to distribute his massive fortune.
Thus, Buffett appointed three successor trustees, all younger in age than his children, to take over the distribution of his wealth in the event that his children die before they can disburse all of his assets.
While I could write several blog posts on the duties and responsibilities of trustees and successor trustees, that is not the focus of today’s post. What I found most interesting in Buffett’s letter was his commentary on parents making wills and involving their children in that process.
Buffett suggested that parents should have their children, once mature, read their wills before they are executed. He wrote:
Be sure each child understands both the logic for your decisions and the responsibilities they will encounter upon your death. If any have questions or suggestions, listen carefully and adopt those found sensible. You don’t want your children asking “Why?” in respect to testamentary decisions when you are no longer able to respond.
He continued:
I change my will every couple of years – often only in very minor ways – and keep things simple. Over the years, Charlie [Munger] and I saw many families driven apart after the posthumous dictates of the will left beneficiaries confused and sometimes angry. Jealousies, along with actual or imagined slights during childhood, became magnified, particularly when sons were favored over daughters, either in monetary ways or by positions of importance.
Charlie and I also witnessed a few cases where a wealthy parent’s will that was fully discussed before death helped the family become closer. What could be more satisfying?
I think Buffett’s suggestions are well-intentioned and can benefit families that are not dysfunctional or fractured in the first place. It is almost always a good idea to express your testamentary wishes to your family members and educate them on the details of your estate before you pass away. Not only so they aren’t shocked about what they are entitled to receive (or not) under your will or what your estate assets comprise of (or not) when the estate is being distributed, but also so that your loved ones are prepared for the duties and responsibilities associated with the estate administration, e.g. as named estate trustee or trustee of testamentary trusts. Parents may wish to deliver a letter to their children setting out their wishes and reasons behind them, à la Warren Buffett, or they may wish to have a family meeting or series of family meetings to discuss their estate plan and answer their loved ones’ questions.
This process may not work where existing dynamics between the testator (often the elderly parent) and the person expecting to inherit are imbalanced. Where there are concerns about the elderly parent’s safety or wellbeing if their testamentary wishes are disclosed, this process may not be advisable.
As an estates litigator, I see complex family dynamics play out in very real (and time-consuming and expensive) ways after a testator’s death. Whenever possible and practicable, a frank and open discussion about a parent’s estate plan and testamentary wishes can go a long way to avoid costly litigation and keep family relationships intact after the parent’s death.
Zara Wong
Nothing contained in this post constitutes legal advice or establishes a solicitor-client relationship. If you have any questions regarding your legal rights or legal obligations, you should consult a lawyer.
